TN 3 (07-09)

RS 02101.042 Determining Control of Hours of Work

CITATIONS:

Internal Revenue Ruling 73-591

A. Employer status

The worker whose hours of work are set by the employer is usually an employee. Requiring work to be performed at set hours indicates control by the employer over the worker and suggests an employer-employee relationship. This requirement prevents the worker from being master of his or her own time. If fixed hours are not practical due to the nature of the occupation, then a requirement that the worker work at certain times is an element of control. An employer may require an employee to work “on call” or during set hours and days. Employees are usually required to adhere to a work schedule established by the employer.

B. Independent contractor status

Example: Joe’s Pizza Shop hires John Smith to paint the interior of the business. John works out a time with the owner, Joe Roberts, for when he can paint. John is an independent contractor and is not Joe’s employee.

Generally, an independent contractor is in control of his or her own time and works the days and hours he or she chooses.

C. Reference

Social Security Handbook, Section 810 : Do you have set hours at work?


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302101042
RS 02101.042 - Determining Control of Hours of Work - 10/20/2009
Batch run: 07/03/2014
Rev:10/20/2009